TaxTMI 
TaxTMI 
2009 (8) TMI 1172
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....he respondents herein from a judgment and order dated 10.10.2002 passed by the Central Administrative Tribunal, Ernakulam in OA Nos.728 of 2000 and 782 of 2000. 3. The basic fact of the matter is not in dispute. Respondents herein were working in different States. They filed an application for their transfer to the State of 'Kerala Charge' from 'Gujarat Charge' on or about 14.5.1990. Indisputably the Board has the requisite power to regulate 'inter-charge' transfers wherefor it issues guidelines from time to time. One of such circulars was issued on 14.5.1990, the relevant portion whereof read as under: "(d) A person who seeks transfer, should apply to the head of the department, chief commissioner director general under whom....
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....unal. It may be placed on record that one of the employees, Sri Nair, had filed a similar representation which was allowed by the Chief Commissioner of Income Tax. Other employees who had been transferred made similar representations. Their representations having been rejected, Original Applications were filed which by reason of various judgments were allowed. 6. However, the Tribunal so far as the case of the respondent is concerned, directed the respondent to consider his representation dated 8.5.1997. The said representation was rejected by an order dated 17.1.2000, holding that they had voluntarily agreed for reversion and, thus, there has been no vacancy in the 'Kerala Charge' to accommodate them. 7. Central Administrative Tri....
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....fer directly to the CBDT, as the procedure followed is contrary to the guidelines. We have to note that this had turned out as a sensitive issue. Recording requests for transfers, inter-regional registers are maintained by every region and normally the transfer application are considered at the Commissioner's level. The Board had a duty to oversee that fairness was always practiced." The High Court furthermore opined that the guidelines dated 14.5.1990 do not speak of any reversion as a pre-condition for an inter-regional transfer. As regards the power of relaxation, it was observed: "Further, the submission that relaxation was to be there, itself is a misnomer since as referred to earlier, the norms do not provide for a reversi....
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....pressed their willingness to be transferred to a lower post, they were estopped and precluded from contending contra. 10. Mr. Anupam Lal Das, learned counsel appearing on behalf of the respondents, on the other hand, urged that having regard to the fact that the persons similarly situated had been accommodated to the posts of UDC from other Charge to 'Kerala Charge', there was absolutely no reason as to why the respondents should have been discriminated against. Our attention was drawn to the fact that the respondents have already been working against the post of UDC in terms of an order dated 4.12.2006 pursuant to the impugned judgment of the High Court. 11. Respondents did not have any legal right to be transferred from one charge t....
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....t to certain exceptions, are to be treated equally and unequals cannot be treated equally. If a relaxation has been granted in case of one employee on the basis of the materials available before the Board, the same by itself may not be treated to be a binding precedent so as to enable the Tribunal or High Court to issue a writ of or in the nature of mandamus. Our attention has not been drawn to any provision under the aforementioned circular or otherwise that the Chief Commissioner of Income Tax had any power of relaxation. If there are no vacancies, orders of transfer could not be made. Even if no vacancy existed in respect of the direct recruit quota, the respondents could not have been transferred. In absence of any power of relaxation, ....